Differential reporting and the effect on loan evaluations: an experimental study

Article Abstract:

Research suggests that differential reporting does not significantly affect bank loan officers' judgments of whether a borrower has the ability to repay a loan. However, findings show that loan officers will request additional information if borrowers submit financial reports that do not comply with generally accepted accounting principles (GAAP).

United States, Financial analysis, Loan officers

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Harmonization and proposed standard-setting reforms

Article Abstract:

An argument is presented regarding the importance of accounting standard harmonization. Reasons include the continuing globalization of the marketplace, the need for improved efficiency, and the benefits of defined functions and authority for specific agencies.

Evaluation, Harmonization of laws

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Information processing strategy during analytical procedures: where and how auditors focus their attention

Article Abstract:

Research has yielded prioritized categories used by auditors in examining case materials, most often analyzed via a configural information processing strategy. These include seeded problems, financial statement account balances, and financial ratios.

Research, Auditing, Auditors, Human information processing

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